Dimensions and quoting (Re-post)

I have posted this question a while back but have not seen an answer. I'm
simply looking for confirmation on my question:

Is

  12\i\n == 12in

?

(My current guess is 'no'.)

In other words, at which level in the processing model of CSS is the
quoting (escaping) resolved to the actual (possibly: Unicode-) character?
I haven't found the relevant wording in the spec, maybe someone can give
me a pointer.

In the example above, the scanner generates a DIMENSION token for each
side of the equation, and at some later point it needs to be decided
whether it will become a DIMEN or LENGTH token with different results
depending on whether escape resolution is carried out before or after the
refinement step.

Regards, Christian.